TaxTMI 
TaxTMI 
2025 (5) TMI 1729
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....Mr. Tapan Bhanja. 1. Challenging the order dated August 7, 2024 passed by the Appellate Authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act") which stood dismissed by reasons of the same being manually filed, the instant writ petitioner has been filed. 2. To understand, the scope of the writ petition, it is necessary to understand the facts leading t....
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....appear from GST REG 06 wherein the date of liability is recorded as July 1, 2017. 3. Mr. Chakraborty, learned advocate representing the petitioner submits that although, the respondents were duly put on notice with regard to the aforesaid demerger, the respondents citing technical issues continued to audit the books of accounts of the said Century Textiles now held by the petitioner in the name o....
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....receipt of the show-cause had duly responded to the show-cause by communication in writing dated October 13, 2023. The aforesaid show-cause ultimately culminated in the adjudication order under Section 73 (9) of the said Act dated December 15, 2023. Admittedly, the said order was passed in the name of Century Textiles and was not uploaded on the petitioner's portal. This compelled the petitioner t....
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....rder dated July 3, 2019 and in ordinary course all proceedings, subsequently to the effective date as provided for in the said order that is October 1, 2019 ought to have been proceeded against the petitioner, i.e., Ultratech Cement, however, by reasons of the technical difficulties the same had been proceeded against the Century Textiles. According to him, the petitioner was kept informed with re....